一、課程說明(Course Description)
<br>財政學（二）這門課探討公共部門的相關問題與政府行為。相對於財政學（一）著重討論財政支出，本課程著重於探討政府稅收的相關問題，包括租稅制度的制訂，租稅制度的評價，及租稅對個人、廠商與經濟的影響。本課程除了理論的分析外，也會將理論概念應用於探討我國當前的財政問題。
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<br> 二、指定用書(Text Books)
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<br>Harvey S. Rosen and Ted Gayer, Public Finance (9th Edition; McGraw-Hill Book Co. 2010) 
<br>(雙葉書廊）
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<br> 三、參考書籍(References)
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<br> 四、教學方式(Teaching Method)
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<br>以教師講授為主，但鼓勵同學參與討論。同學們應該多留意政府的措施，及相關的評論意
<br>見，並在討論時積極發表意見。
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<br> 五、教學進度(Syllabus)
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<br>O. Introduction: Government and Taxation (2/23)
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<br>IV. Framework for Tax Analysis (3/2-3/30))
<br>Ch. 14 Taxation and Income Distribution 
<br>Ch. 15 Taxation and Efficiency 
<br>Ch. 16 Efficient and Equitable Taxation 
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<br>Spring Break 4/6  
<br>Midterm Exam 4/13
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<br>V. Revenue System (4/20-5/25)
<br>Ch. 17 The Personal Income Tax 
<br>Ch. 18 Personal Taxation and Behavior
<br>Ch. 19 Corporation Tax
<br>Ch. 20 Deficit Finance 
<br>Ch. 21 Tax Reform
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<br>VI Multi-government Public Finance (6/1-6/8)
<br>Ch. 22 Public Finance in a Federal System
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<br>Final Exam 6/15
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<br> 六、成績考核(Evaluation)
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<br>Homeworks             : 20% （兩次作業，每人每次交一份）
<br>One Midterm Exam      : 40% 
<br>One Final Exam        : 40%
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<br> 七、可連結之網頁位址
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